https://www.taxtmi.com/caselaws?id=162480 An unincorporated association providing services to members through employees and funded by member contributions was treated as making taxable supplies for VAT purposes. The statutory deeming provision brought the association within the VAT regime where it, under its rules, supplied facilities or advantages to members for subscription or other consideration; those payments were consideration for a taxable supply and the association was carrying on a business. A constitutional rewording describing members as principals and the committee as agents did not alter the commercial substance, because the services remained governed by the association's rules and funded by payments into its own funds with a direct link to the services provided. The appeal therefore failed and the association remained registerable and liable for VAT. en-us Wed, 04 Apr 2001 00:00:00 +0530 Thu, 27 Feb 2014 16:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162480 An unincorporated association providing services to members through employees and funded by member contributions was treated as making taxable supplies for VAT purposes. The statutory deeming provision brought the association within the VAT regime where it, under its rules, supplied facilities or advantages to members for subscription or other consideration; those payments were consideration for a taxable supply and the association was carrying on a business. A constitutional rewording describing members as principals and the committee as agents did not alter the commercial substance, because the services remained governed by the association's rules and funded by payments into its own funds with a direct link to the services provided. The appeal therefore failed and the association remained registerable and liable for VAT. Case-Laws VAT and Sales Tax Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162480